The Philippine Experience

1. B U D G E T I N G
AND
MAINSTREAMING
THE SDGS IN
LOCAL BUDGETS
ZERO
HUNGER
SUSTAINABLE
CITIES AND
COMMUNITIES
GENDER
EQUALITY
CLIMATE
ACTION
The Philippine Experience

2. ADMINISTRATIVE DIVISIONS
OF THE GOVERNMENT OF THE PHILIPPINES
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT

3. LOCAL GOVERNMENT UNITS (LGUs)
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
1 ENJOY LOCAL AUTONOMY
o Vesting of additional duty, responsibility and
accountability is accompanied by provision of
adequate resources
o Power to create and broaden their own sources of revenue
o Right to a just share in national taxes and equitable share in the
proceeds of the utilization and development of national wealth
within their respective areas
2 VESTED WITH AUTHORITY AND RESPONSIBILITY
FOR DEVELOPMENT PLANNING AND BUDGETING
o Local Development Councils to formulate development
plans and investment programs
o Local Budget based on the approved Annual Investment
Program

4. THE LOCAL PLANNING-BUDGETING CYCLE
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
1
2
3
4
5
6
7
8
DEVELOPMENT PLANNING
6-9 YEARS
INVESTMENT
PROGRAMMING
6 YEARS
ANNUAL INVESTMENT
PROGRAMMING
1 YEAR
BUDGET PREPARATION
BUDGET
ACCOUNTABILITY
BUDGET
EXECUTION
BUDGET REVIEW
BUDGET
AUTHORIZATION

5. LEGAL FRAMEWORK FOR MAINSTREAMING MDGs/SDGs
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
1 LOCAL GOVERNMENT CODE
o Local budgets plans and goals shall, as far as practicable, be harmonized
with national development plans, goals and strategies
o National planning shall be based on local planning to ensure that the needs
and aspirations of the people, as articulated by LGUs in their respective
local development plans, are considered in the formulation of budgets of
national line agencies or offices;
2 OTHER LAWS
o Republic Act Nos. 7192 and 9710 on Gender and Development
o Republic Act No. 9729 – Climate Change Act
o Republic Act Nos. 9994 and 9442 on Senior Citizens and Persons with
Disabilities
o Republic Act No. 8504 - Philippine AIDS Prevention and Control Act
o Republic Act No. 9344 – Juvenile Justice and Welfare Act

6. EFFORTS TO MAINSTREAM MDGs/SDGs
IN LOCAL BUDGETS
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
1 ISSUANCE OF PLANNING AND BUDGETING GUIDELINES
o The Department of the Interior and Local Government (DILG) included in
their planning guidelines that LGUs shall consider the MDGs in the
formulation of their development plans and investment programs
o The Rationalized Planning Indicator and Data Set for LGUs provides that
indicators to measure the approved list of the SDGs should be included by
LGUs in their planning data set
o The Budget Preparation Guidelines mandate the provision of funds for
specific MDGs/SDGs such as improvement of health and education, GAD,
combatting AIDS, Climate Change adaptation and mitigation
2 ADOPTION OF THE BOTTOM-UP BUDGETING APPROACH
o Anchored on the MDG to reduce poverty
o Strengthens alignment of programs and projects of LGUs and the National
Government
o Encourages genuine and meaningful citizens’ participation

7. NEXT STEPS
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
1 INSTITUTIONALIZATION OF THE SDGs IN THE LOCAL
BUDGET REFORM LAW
o Inclusion of a provision that development plans shall consider the SDGs and
that programs and projects aligned with the SDGs shall be funded in the
local budgets
2 ALIGNMENT WITH SDGs AS A CONDITION TO ENTITLEMENT
TO ADDITIONAL NATIONAL GOVERNMENT SUPPORT
o Inclusion of condition that programs and projects to be funded by financial
assistance from the National Government should be aligned with the SDGs

8. T H A N K Y O U
ZERO
HUNGER
SUSTAINABLE
CITIES AND
COMMUNITIES
GENDER
EQUALITY
CLIMATE
ACTION
The Philippine Experience
BUDGETING AND
MAINSTREAMING THE
SDGS IN LOCAL
BUDGETS